Supplementary Provisions, Article 54Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.
第五十四条（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等に関する経過措置）
The provisions of Article 81-21, paragraph (1) of the New Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.) (including where applied mutatis mutandis under Article 81-26 (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving Delivered Money, etc.) or Article 81-30 (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset) of the New Regulation) apply to a written application under Article 343, paragraph (3) of the New Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Price for a Transfer of Shares, etc.) (including where applied mutatis mutandis under Article 345, paragraph (6) (Notice, etc. by a Person Receiving Delivered Money, etc.) or Article 346, paragraph (6) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) of the New Order) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 343, paragraph (3) of the Former Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Price for a Transfer of Shares, etc.) (including where applied mutatis mutandis under Article 345, paragraph (6) (Notice, etc. by a Person Receiving Delivered Money, etc.) or Article 346, paragraph (6) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) of the Former Order) that was submitted before the Effective Date.
新規則第八十一条の二十一第一項（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）（新規則第八十一条の二十六（交付金銭等の受領者の申請により作成する帳簿の記載事項等）又は第八十一条の三十（償還金等の受領者の申請により作成する帳簿の記載事項等）において準用する場合を含む。）の規定は、施行日以後に提出する新令第三百四十三条第三項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）（新令第三百四十五条第六項（交付金銭等の受領者の告知等）又は第三百四十六条第六項（償還金等の受領者の告知等）において準用する場合を含む。）の申請書について適用し、施行日前に提出した旧令第三百四十三条第三項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）（旧令第三百四十五条第六項（交付金銭等の受領者の告知等）又は第三百四十六条第六項（償還金等の受領者の告知等）において準用する場合を含む。）の申請書については、なお従前の例による。
A person who submitted the written application under Article 343, paragraph (3) of the Former Order before the Effective Date and who, on or after the Effective Date, receives payment of the price for a transfer of shares, etc. prescribed in Article 342, paragraph (1) of the Former Order (Notice by a Recipient of the Price for a Transfer of Shares, etc.) must, by the date on which the person first receives payment of the price for a transfer of shares, etc. on or after the lapse date (in the case of a person who has neither an individual number nor a corporate number on that date, the last day of the month following the month that includes the number notification date; hereinafter referred to as the "payment date" in this paragraph), present the person's verification documents, or transmit an electronic certificate for signature or similar record, to the payer of the price for a transfer of shares, etc. prescribed in Article 81-21, paragraph (2) of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Recipient of the Price for a Transfer of Shares, etc.) who accepted that written application (hereinafter referred to as the "payer of the price for a transfer of shares, etc." in this paragraph and the following paragraph), and give notice of the individual number or corporate number. In this case, if the person receiving payment of the price for a transfer of shares, etc. does not give that notice by the payment date, then with respect to that price for a transfer of shares, etc. that is to be paid on or after that payment date and that relates to that payer of the price for a transfer of shares, etc., Article 343, paragraph (5) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Recipient of the Price for a Transfer of Shares, etc.) and Article 81-21, paragraph (2) of the Regulation for Enforcement of the Income Tax Act apply notwithstanding the provisions of the preceding paragraph.
施行日前に旧令第三百四十三条第三項の申請書を提出した者で施行日以後に旧令第三百四十二条第一項（株式等の譲渡の対価の受領者の告知）に規定する株式等の譲渡の対価の支払を受けるものは、経過日以後最初に当該株式等の譲渡の対価の支払を受ける日（同日において個人番号及び法人番号を有しない者にあっては、番号通知日の属する月の翌月末日。以下この項において「支払日」という。）までに、当該申請書を受理した所得税法施行規則第八十一条の二十一第二項（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）に規定する株式等の譲渡の対価の支払者（以下この項及び次項において「株式等の譲渡の対価の支払者」という。）に、その者の確認書類を提示し、又は署名用電子証明書等を送信して個人番号又は法人番号を告知しなければならない。この場合において、当該株式等の譲渡の対価の支払を受ける者が支払日までに当該告知をしないときは、当該支払日以後に支払を受けるべき当該株式等の譲渡の対価で当該株式等の譲渡の対価の支払者に係るものについては、前項の規定にかかわらず、所得税法施行令第三百四十三条第五項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）及び所得税法施行規則第八十一条の二十一第二項の規定を適用する。
The payer of the price for a transfer of shares, etc. who has received the notice under the preceding paragraph (hereinafter referred to as the "notice" in this paragraph) must enter, in the ledger prepared under Article 81-21, paragraph (1) of the Former Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.), the individual number or corporate number of the person who gave the notice and either the name of the verification documents presented at the time of that notice or the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice.
前項の規定による告知（以下この項において「告知」という。）を受けた株式等の譲渡の対価の支払者は、旧規則第八十一条の二十一第一項（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）の規定により作成した帳簿に当該告知のあった者の個人番号又は法人番号及び当該告知の際に提示を受けた確認書類の名称又は当該告知の際に署名用電子証明書等の送信を受けた旨を記載しなければならない。
The provisions of Article 81-21, paragraph (2) of the New Regulation (including where applied mutatis mutandis under Article 81-26 or Article 81-30 of the New Regulation) apply to a written notification submitted on or after the Effective Date under that paragraph, and the provisions then in force continue to govern a written notification submitted before the Effective Date under Article 81-21, paragraph (2) of the Former Regulation (including where applied mutatis mutandis under Article 81-26 or Article 81-30 of the Former Regulation).
新規則第八十一条の二十一第二項（新規則第八十一条の二十六又は第八十一条の三十において準用する場合を含む。）の規定は、施行日以後に同項の規定により提出する届出書について適用し、施行日前に旧規則第八十一条の二十一第二項（旧規則第八十一条の二十六又は第八十一条の三十において準用する場合を含む。）の規定により提出した届出書については、なお従前の例による。
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Article 15 of Cabinet Order No. 179 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 53 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 53 of 2014, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Article 15 of Cabinet Order No. 179 of 2014 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 53 of 2014 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inSupplementary Provisions, Article 6, paragraph (2)
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Short name set inSupplementary Provisions, Article 49, paragraph (2)
number notification datemachine translation
「番号通知日」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the day on which a person who had neither an individual nor a corporate number on his or her first payment day after the lapse date (経過日) is first notified of one under the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Short name set inSupplementary Provisions, Article 49, paragraph (2)
lapse datemachine translation
「経過日」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the day on which six years have passed from the date that Order came into effect, which is the date the provisions listed in Article 1, item (iv) of the supplementary provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) came into effect.
Short name set inSupplementary Provisions, Article 49, paragraph (2)
electronic certificate for signature or similar recordmachine translation
「署名用電子証明書等」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the electronic certificate for signature or similar record named in Article 8, paragraph (3) of the Act No. 28 of 2013 that those provisions call the arrangement Act for the individual number system (番号利用法整備法), which a person may send to the payer instead of showing an identity document (確認書類) in order to notify their individual number (個人番号) or corporate number (法人番号).
Short name set inSupplementary Provisions, Article 49, paragraph (2)
payment datemachine translation
「支払日」
In Article 54, paragraph (2) of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the date by which a person who receives the price for a transfer of shares, etc. (株式等) under an application or notice made before that Order came into effect must give notice of his or her individual or corporate number: the first day after the lapse date (経過日) on which he or she receives such a payment, or, for a person who has neither number on that day, the last day of the month after the month of the number notification date (番号通知日).
Short name set inSupplementary Provisions, Article 54, paragraph (2)· applies only in this paragraph
payer of the price for a transfer of shares, etc.machine translation
「株式等の譲渡の対価の支払者」
In Article 54, paragraphs (2) and (3) of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the payer of the price for a transfer of shares, etc. (株式等) referred to in Article 81-21, paragraph (2) of the Regulation for Enforcement of the Income Tax Act that received the recipient's application.
Short name set inSupplementary Provisions, Article 54, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 54, paragraph (3)
noticemachine translation
「告知」
In Articles 49, 51, 52, 54, 57, 58 and 59 of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the notice the preceding paragraph of each requires: a person who filed an application before that Order came into effect giving their Individual Number (個人番号) or corporate number (法人番号) to the party that accepted it, by showing an identity document or sending a signature-use electronic certificate (署名用電子証明書等).
Short name set inSupplementary Provisions, Article 54, paragraph (3)· applies only in this paragraph